Featherby v Commissioner of Taxation

In Featherby v Commissioner of Taxation, the applicant sought permission to make further submissions after the hearing of preliminary questions, which had been reserved by the court. The preliminary questions, particularly concerning the validity of an amended assessment under the Income Tax Assessment Act 1936 (ITAA36), were central to the dispute. The primary legal issue before the court was whether the applicant should be allowed to advance further submissions post-hearing and whether such an application would be in the interest of justice.

The court considered the well-established principles that a superior court has the power to review its judgment before it is perfected but must exercise this jurisdiction with caution. The court emphasised that the power is not to be used to re-agitate arguments already considered or for the purpose of supplementing arguments not properly presented at the hearing. The applicant's failure to present the new argument during the hearing was attributed to the fault of the applicant's counsel. The court found that the applicant had been afforded procedural fairness during the hearing and that allowing the application would be contrary to the interest of justice and the finality of litigation.

The court concluded that the applicant's request for supplementary submissions was essentially a new argument that had not been previously raised, and permitting this would be antithetical to the interests of justice. Accordingly, the application to re-open the matter was dismissed. The court ordered that the applicant pay the respondent’s costs of the application.